© 2022 American Payroll Institute, Inc. Inside this issue... IRS Issues Federal ‘High-Low’ Per Diem Rates Effective October 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Form I-9 Physical Presence Flexibility Expires October 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 DOL Updates Minimum Wage for Federal Contractors for 2023. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Five States, Virgin Islands May Face a FUTA Credit Reduction for 2022. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 SSA Enhances Security for BSO Registration Process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 USCIS Extends PRCs to 24 Months for Lawful Permanent Residents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 NLRB Issues Proposed Rule on Joint Employer Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 IRS Issues Guidance for Substitute Forms W-4P, W-4R. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 IRS Issues Proposed Rules for Independent Office of Appeals. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 E-Verify Resolves Issues With Client Company Enrollment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Register by October 7 for APA’s Year-End Course to Access Bonus Event. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 SSA Updates AccuWage Online Help Guide, FAQ for 2022. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 OCSE Requests Comments on NMSN Part A Again. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 IRS No Longer Accepts Form 4419 for FIRE System. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Tax Court Finds Company Secretary Liable for TFRP. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Payroll Solutions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 OCSE Updates Multistate Employer Registration Form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 IRS Issues Memo on Taxability of Improper PPP Loans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Appeals Court Rules Advisory Opinion Was Subject to Review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Nacha Releases Report on Risk Management to Combat Fraud. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 DHS Adds More Features to E-Verify Website. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 State and Local News. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 October 7, 2022 Volume 30 Issue 10 ACA Employer Shared Responsibility Payments Adjusted for 2023 The IRS has updated the employer shared responsibility (ESR) payment amounts for 2023 under the Affordable Care Act (ACA) [IRS, Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act, 8-16-22]. The ESR payment amounts were set at $2,000 and $3,000 under the law but are adjusted annually for inflation. Question 55 lists the ESR payment amounts for 2023 as $2,880 and $4,320 (up from $2,750 and $4,120 for 2022). Background Under the ACA, applicable large employers (ALEs) that do not offer minimum essential coverage (MEC) or offer it to fewer than 95% of their full-time employees (and their dependents) owe an ESR payment equal to the number of full-time employees (not full-time equivalents) the employer employed for the year (minus up to 30) multiplied by $2,880 for 2023, as adjusted annually for inflation, as long as at least one full‑time employee gets health insurance through an Exchange and receives the premium tax credit. If ALEs offer MEC to at least 95% of their full-time employees (and their dependents), but at least one employee still obtains insurance through an Exchange and gets a premium tax credit, the employers’ payment is computed separately for each month. The amount of the payment for the month equals the number of full-time employees who receive a premium tax credit for that month multiplied by 1/12 of $4,320 for 2023, as adjusted annually for inflation. PAYROLL CURRENTLY is in its 30th year of publication in 2022. This month marks a milestone as the first issue was mailed to subscribers in October 1992. The APA extends its gratitude to its members over the years for turning to PAYROLL CURRENTLY as their respected publication for payroll compliance news. We hope members benefit from reading each issue of this monthly electronic newsletter and take advantage of all member benefits.
Next Page